X was arrested in 2013 with 5 kilos of banned veterinary medicinal product. He has been criminally convicted of importing and using false import documents. The Public Prosecution Service makes the seized administration of X available to the inspector, who starts an audit. During this investigation, the latter issues a (largely) irrevocable information decision due to failure to comply with the administrative obligation. According to the inspector, X trades in banned hormone preparations and related substances from China and that profit and turnover is wrongly not justified. In dispute are various additional assessments for tax assessments related to income tax and an additional VAT assessment, as well as the 25% negligence fines for gross negligence. It is not in dispute that one income tax fine must lapse, because it was not imposed at the same time as the assessment.
Source Taxlive.nl
